
Dr Erika Besusparienė
Head of MBA programme 'Customs Process Management', Associate Professor at Faculty of Bioeconomy Development, Vytautas Magnus University
Lithuania
Dr Erika Besusparienė has more than 20 years of practical experience in accounting and taxation. She has worked for 8 years as an accountant in various business enterprises (transport services, trade, construction). For 10 years, she managed her own business in the field of accounting services, where clients' activities included transport services, import/export of goods, manufacturing, agriculture and others. Although some of the clients of the accounting services hired customs brokers for various customs procedures, often smaller companies outsourced the completion of the Intrastat reports to the accounting services company, so she has had practical experience of completing Intrastat reports. During her work in business, she has conducted various trainings on accounting and tax topics, and since 2015, she has been teaching at higher education institutions - Kaunas College, Vytautas Magnus University, Panevėžys College. Currently, her main workplace is Vytautas Magnus University Academy of Agriculture, where she teaches International Accounting, Public Sector Accounting, Accounting and Management Accounting. Her research is related to environmental accounting and taxation.
Contact information
Content by Erika Besusparienė
CBAM goes downstream: what importers of steel and aluminium goods must do before 2028
Erika Besusparienė02 Aug 2026
CBAM goes downstream: what importers of steel and aluminium goods must do before 2028
Importers that have only recently adapted to CBAM on raw steel and aluminium now face a further change. The Council's general approach of 12 June 2026 would extend the carbon border adjustment mechanism to around 180 downstream products - finished and semi-finished goods with a high steel or aluminium content...
Sustainability
Topic spotlight
Customs as the gateway to sustainability
Erika Besusparienė11 Aug 2024
Customs as the gateway to sustainability
The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but...
Sustainability
Explainer
Export promotion programmes: Lithuania's case
Export promotion programmes: Lithuania's case
Jonas Aleksonis15 Jan 2024
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly...
Trade policy
Explainer
The customs posts and their impact on customs tax control
The customs posts and their impact on customs tax control
Tomas Zymonas15 Jan 2024
The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs...
Duties & taxes
Explainer
The European Green Deal: challenges and opportunities for business cooperating with customs
Erika Besusparienė25 Dec 2022
The European Green Deal: challenges and opportunities for business cooperating with customs
The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.
Sustainability
Topic spotlight
Customs law: interview with the co-author of the book (Colombia)
Erika Besusparienė28 Dec 2020
Customs law: interview with the co-author of the book (Colombia)
Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized...
Profession
Interview
Review of anti-dumping measures in the EU
Erika Besusparienė16 Sep 2020
Review of anti-dumping measures in the EU
The global market and increasing competition among market participants encourage unfair trade practices. Various anti-dumping measures are in place to stop unfair trade and protect EU producers. The number of anti-dumping measures is growing every year in the EU, which ensures fair trade and reduces the formation of monopoly positions...
Duties & taxes
Topic spotlight
Popular articles
CBAM goes downstream: what importers of steel and aluminium goods must do before 2028
CBAM goes downstream: what importers of steel and aluminium goods must do before 2028
02 Aug 2026
Importers that have only recently adapted to CBAM on raw steel and aluminium now face a further change. The Council's general approach of 12 June 2026 would extend the carbon border adjustment mechanism to around 180 downstream products - finished and semi-finished goods with a high steel or aluminium content...
Topic spotlight
Sustainability
Customs as the gateway to sustainability
Customs as the gateway to sustainability
11 Aug 2024
The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but...
Explainer
Sustainability
Export promotion programmes: Lithuania's case
Export promotion programmes: Lithuania's case
15 Jan 2024
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly...
Explainer
Trade policy